Alberta confirms new AI data centre levy
- ClearView Insider
- Sep 29, 2025
- 1 min read
The Government of Alberta has unveiled a new levy framework for large-scale, grid-connected AI data centres:
2% hardware levy effective Dec. 31, 2026, for facilities drawing 75 MW or more.
The levy is creditable against Alberta corporate income tax, neutralizing its impact once a project becomes profitable.
Land and buildings will be classified as designated industrial property, subject to municipal-level taxation.
Municipalities retain flexibility to offer local tax incentives to attract projects.
The framework balances revenue generation with Alberta’s goal of remaining competitive in attracting AI data centre investment. While intended as a neutral mechanism, the levy adds upfront costs to already capital-intensive projects, potentially shaping investment confidence and site selection.
With significant interest in Alberta as a destination for large-scale data and AI infrastructure, this policy shift underscores the need to align energy, land use, and commercial real estate strategies to capture emerging opportunities.
Explore BLG’s analysis of this policy shift, which is sparking important conversation across real estate and infrastructure circles.
Let’s discuss how policy, infrastructure, and investor confidence intersect in shaping industrial land demand and your broader commercial real estate strategy. Contact us at info@cvpartners.ca.
Source: BLG, “Alberta confirms new AI data centre levy,” Sept. 23, 2025